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Manila International Airport Authority vs. CA 495 SCRA 591 [ DISSENTING OPINION TINGA, J. ]

MANILA INTERNATIONAL AIRPORT AUTHORITY, Petitioner, versus COURT OF APPEALS, CITY OF PARANAQUE, CITY MAYOR OF PARANAQUE, SANGGUNIANG PANGLUNGSOD NG PARANAQUE, CITY ASSESSOR OF PARANAQUE, and CITY TREASURER OF PARANAQUE, Respondents. [ DISSENTING OPINION TINGA, J. ]

G.R. No. 155650 | 2006-07-20

DISSENTING OPINION 

TINGA, J. : 

The legally correct resolution of this petition would have had the added benefit of an utterly fair and equitable result - a recognition of the constitutional and statutory power of the City of Parañaque to impose real property taxes on the Manila International Airport Authority (MIAA), but at the same time, upholding a statutory limitation that prevents the City of Parañaque from seizing and conducting an execution sale over the real properties of MIAA. In the end, all that the City of Parañaque would hold over the MIAA is a limited lien, unenforceable as it is through the sale or disposition of...